The development of little GAAP in the UK: evidence from the directors of small companies

Collis, Jill and Jarvis, Robin
(2002)
The development of little GAAP in the UK: evidence from the directors of small companies.
In: 25th ISBA National Small Firms Policy and Research Conference: Competing Perspectives of Small Business and Entrepreneurship;
13-15 Nov 2002, Brighton, England.
ISBN 1901177971

Abstract

The aim of this study is to provide generalisable evidence of the utility of the statutory financial statements of small companies to the directors. The paper focuses on current and likely future financial reporting practices and reasons for them.

Item Type:

Conference or Workshop Item
(Paper)

Event Title:

25th ISBA National Small Firms Policy and Research Conference: Competing Perspectives of Small Business and Entrepreneurship